2023
A few months ago this
The second of the indicators contemplated in the 2020-2023 Strategic Plan to evaluate the medium-term evolution of voluntary compliance with tax obligations is aimed at measuring the effects that can be seen in said compliance induced by the actions of the Tax Agency.
After extensive processing, on December 6, 2023, Royal Decree 1007/2023, of December 5, was published in the BOE, approving the Regulation that establishes the requirements that the systems and computer or electronic programs that support the billing processes of businessmen and professionals, and the standardization of billing record formats.
The main strategic objective of the Tax Agency is to improve voluntary compliance with tax obligations. To achieve this objective, it implements a wide range of measures that include civic-tax education, the provision of information and assistance, the prevention of tax and customs fraud, ex post control actions, the promotion of anti-fraud regulatory modifications, collaboration with other organizations and the promotion of cooperative relationships, among others.
The coordination between the State and the Provincial Treasury is established in the general principles of coordination and collaboration included, respectively, in articles 5 and 4 of the Agreement and the Economic Agreement.
Last Tuesday, November 14, the statistic Labor Market and Pensions in Tax Sources corresponding to the year 2022 was published. This statistic exploits the information on salaries and pensions contained in declaration model 190 of withholdings on income from work and economic activities, which must be presented by all entities that pay, among others, these incomes. The annual declaration basically consists of a list of people with the income received, the withholdings made and the personal characteristics necessary for the calculation of these withholdings. All this information allows us to have a single source for the study of employment and, particularly, salaries in the territory of the common tax regime.
The precautionary measures within the inspection procedure, as provided in article 146 of Law 58/2003, General Tax, of December 17 (hereinafter LGT), are intended to prevent the disappearance, destruction or alteration of the decisive evidence of the existence or compliance of tax obligations or that their existence or display is subsequently denied, said measures having to meet a series of conditions. Thus it is established that:
On Wednesday, 5 April, Royal Decree 249/2023, which amends the General Regulations on tax management and inspection activities and procedures and on the implementation of the common rules for tax application procedures, was published in the Official State Gazette.
The protection of informants constitutes a new and innovative regulation in our legal system at the state level, establishing a regime that stands out and differentiates itself from the different reporting regimes previously established.
In recent weeks, some of the statistics that awaken the most interest among the media and, in general, the users of the Tax Agency's statistics have been published. These are the Statistics of payers of Personal Income Tax by municipality and the Statistics of payers of Personal Income Tax by main municipalities by postcode. Both are part of the universe of statistical products obtained from the information provided by the Personal Income Tax returns (hereinafter, "IRPF").
The exchange of tax information with third countries is a necessary tool to combat tax fraud and is regulated by a variety of international multilateral and bilateral agreements.
The Central Coordination Unit for Crimes Against the Public Treasury (UCCDHP), which reports directly to the Director of the Department, is part of the organisation chart of the Financial and Tax Inspection Department of the State Tax Administration Agency.
Recently, the second section of the Contentious-Administrative Chamber of the Supreme Court (TS) has issued the sentences of July 25 (rec. 5234/2021) and July 26 (rec. 8620/2021) in which the principles of proportionality and legality are discussed in depth regarding the establishment and modification of tax infractions and penalties and the principle of direct primacy of European Union Law.
On Monday, 11 September, the Monthly Tax Collection Reports corresponding to July was published. This month's data is relevant because it is one of the highest collections in the year (the second after October). In July, in addition to the monthly returns, the returns of SMEs for the second quarter and the first payment of the PIT payable are presented. Together with the report and the habitual series of income, the file of accrued taxes, rates and tax bases is also published in these months with quarterly returns (Tax Agency: Monthly Tax Collection Reports). This allows analysing the collections in further depth.
Law 13/2023, of May 24, which modifies Law 58/2003, of December 17, General Tax, in transposition of Council Directive (EU) 2021/514 of March 22, 2021, which modifies Directive 2011/16/EU on administrative cooperation in the field of taxation, and other tax regulations, establishes in its Final Provision 5 a new wording of the deductibility limitation rule of financial expenses contained in article 16 of Law 27/2014, of November 27, on Corporate Tax (hereinafter LIS ).
Law 13/2023, of May 24, modifies Law 58/2003, of December 17, General Tax (LGT), in several aspects, among them it incorporates a new Additional Provision 25 in the LGT (hereinafter DA 25 of LGT ). This provision aims to establish a new obligation of information and due diligence relating to the informative tax return of platform operators obliged in the field of mutual assistance, for those matters that require regulation by law with a legal rank.
On May 25, Law 13/2023 (Provision 12204 of BOE No. 124 of 2023) was published in BOE , which modifies the General Tax Law to transpose the EU Directive 2021/514 amending Directive 2011/16/EU on administrative cooperation, establishing the seventh version of the same (better known as DAC7).
The Observatory of Business Margins has recently been published. This is a joint project promoted by the Ministry of Economic Affairs and Digital Transformation, the Bank of Spain and the State Tax Administration Agency.
The special procedure for microenterprises was one of the main novelties of Law 16/2022, of September 5, reforming the consolidated text of the Bankruptcy Law, with the aim of seeking maximum procedural simplification and reduction of costs in the processing of a bankruptcy procedure .
The second opportunity or exoneration of unsatisfied liabilities is a possibility contemplated in the bankruptcy regulations so that natural persons, whether they are entrepreneurs or not, can benefit from a reduction in the amount of their debts, provided they meet the established requirements and under the conditions established. they stipulate.
Law 16/2022, of September 5, reforming the consolidated text of the Bankruptcy Law, has established, in its eighth Additional Provision, the regulation of the specialty that involves the impact of the different bankruptcy and pre-bankruptcy mechanisms on credits with guarantees from the Official Credit Institute ( ICO ) granted under Royal Decree-Laws 8/2020, of March 17, on extraordinary urgent measures to address the economic and social impact of the COVID-19, 25/2020, of July 3, on urgent measures to support economic reactivation and employment, and 6/2022, of March 29, by which urgent measures are adopted within the framework of the National Response Plan to the economic and social consequences of the war in Ukraine.
At the beginning of June, two months after the 2022 Personal Income Tax declaration campaign ( Personal Income Tax ), they had already received the refund of their IRPF more than 7.8 million taxpayers, which meant that at that time more than 77% of the applications submitted (10.1 million) and almost 69% of the amounts requested had been paid (about 5,400 million of the more than 7,800 requested).
Law 13/2023, of May 24, has modified Law 58/2003, of December 17, General Tax, in various aspects, for example in the authorization for the regulations of each tax to contemplate a new form of rectification of the errors that the citizen may have made when submitting a self-assessment. This is the figure of corrective self-assessment.
Law 13/2023, of May 24, has modified article 93 of the LGT, adding a new letter e) in section 1, and article 95 of the LGT, adding a new letter n) in section 1.
Law 13/2023, of May 24, has been published, which modifies Law 58/2003, of December 17, General Tax, in transposition of Council Directive (EU) 2021/514 of March 22 of 2021, which modifies Directive 2011/16/EU on administrative cooperation in the field of taxation, and other tax regulations.
The presentation of the Income Tax return is the main action that many citizens must carry out to comply with their tax obligations. The Tax Agency, aware of this, plans an Income Campaign every year in which the taxpayer is the center of attention and, therefore, its primary objective is to facilitate compliance with this obligation as much as possible, providing personalized assistance. to those who request it, and by the means they request it (telephone or in person), and making, on the other hand, available to taxpayers who wish to do so, the tools that allow them to carry out the declaration themselves. This purpose, and no other, is what has always driven the constant improvement of the support systems for preparing the Income Tax return, which has meant adopting measures aimed, on the one hand, at facilitating the completion of the return and , on the other hand, to speed up the processing of the millions of declarations that are submitted each year (already more than 22 million), and thus be able to make returns as quickly as possible.
Information of fiscal origin has become a fundamental element to understand the economic reality of the country. The case of current information is no exception. In this sense, the daily sales obtained from the Immediate Information Supply (SII) system of the VAT stand out. Some 65 thousand companies are covered by this system, a small number compared to other indicators, also from the Tax Agency, such as, for example, the sales of Large Companies and corporate SMEs that offer information on more than one million companies. However, sales from SII account for more than two-thirds of the turnover of the total number of VAT reporting companies and, above all, the information is available in real time, so the indicator The resulting one is the most closely linked to the recent evolution of the activity.
The Tax Agency has developed a communication strategy to reach citizens using various means, including its electronic headquarters and social networks. Among these, his YouTube channel stands out as a way to provide clear and accessible information on tax issues. The official channel of the Tax Agency on YouTube was created in February 2008 and currently has almost 300 published videos. It is important to note that because the Agency changed its website in July 2021, some videos that were no longer relevant to the new one were removed.
The tax credit enjoys special protection in our legal system that is based, in essence, on the ultimate purpose to which the income obtained by the State is allocated: attend to the general interests and the maintenance of the welfare state. One of the manifestations of said protection is the need to guarantee the full payment of the amount owed, granting guarantees admissible in law that must be sufficient both legally and economically, when natural and legal persons, in the legitimate exercise of their rights, choose for deferring the payment of the amounts owed, or they choose to file as many resources and claims as the law makes available to them, in defense of their interests.
Last December, the Ministry of Finance and Public Function posted on its website the intermediate evaluation of the effects of Law 11/2021, on measures to prevent and combat tax fraud, which had come into force, with general, on July 11, 2021. This evaluation responds to the fulfillment of milestone 377 of the first reform of component 27 of the Recovery, Transformation and Resilience Plan (PRTR). Spain's international commitment, with regard to component 27, the fight against tax fraud, not only consisted of approving a law against tax fraud, law 11/2021, but also in carrying out two evaluations, one intermediate in the last quarter of 2022, and a definitive one, committed for the end of 2023.
The 2023 Addendum to the Strategic Plan of the Tax Agency has recently been approved, thus fulfilling the commitment included in Component 27 of the National Recovery, Transformation and Resilience Plan, dedicated to the prevention and fight against fraud, according to which the Agency Tax, annually, must adapt its strategic planning to a very changing reality: evolution of economic activity, regulatory developments in tax matters, changes in taxpayer behavior, new sources of information available, technological evolution, new projects, adaptation of existing ones, etc.
Since April 11, the Tax Agency has made all the help services available to you to consult the draft, modify it and, where appropriate, present your Personal Income Tax (IRPF) return for 2022. One more year, the Tax Agency adopts a set of measures aimed at consolidating and improving the model of assistance to taxpayers, in compliance with their tax obligations, with the idea of achieving one of the essential objectives pursued by the organization, which It acquires special relevance on the dates scheduled for the presentation of the 2022 Income Tax return.
One of the actions to be carried out by the Tax Agency in order to prevent and combat tax and customs fraud refers to the collaboration between the Tax Agency and the tax administrations of the Autonomous Communities. The general guidelines of the Annual Tax and Customs Control Plan break down the actions to be carried out by the organization in fiscal year 2023 in line with what is established in the Strategic Plan and its addenda.
The general guidelines of the Annual Tax and Customs Control Plan break down the actions to be carried out by the organization in fiscal year 2023, in line with what is established in the Strategic Plan and its addenda. The control of fraud in the collection phase refers to the fourth of the backbone bases of the actions of the Tax Agency regarding the prevention and fight against tax and customs fraud, established in the 2020-2023 Strategic Plan.
One of the backbones of the Tax Agency's actions towards the prevention of tax and customs fraud, established in the 2020-2023 Strategic Plan, refers to the investigation and verification actions of tax and customs fraud.
The general guidelines of the 2023 Annual Tax and Customs Control Plan, by establishing the priority actions to be carried out by the organization in the current 2023 financial year, are built on five pillars. The first of them, as we explained to you last week, refers to information and assistance; The second is dedicated to actions aimed at preventing non-compliance, which are carried out in two ways, covering the promotion of voluntary compliance and the prevention of fraud.
Since its creation, the Tax Agency has established both the prevention and the fight against tax fraud as fundamental and permanent strategic objectives since its creation.
The Strategic Plan of the Tax Agency 2020-2023 dedicates its chapter V to the Ethical Infrastructure and Governance in which a series of commitments are articulated that help the Tax Agency continue to act with the utmost respect for an articulated set of values and principles. ethics, whose observance goes beyond the legal protection offered by the set of administrative rules that regulate the situation and relationship between the Tax Administration, citizens and personnel serving the public function.
At the end of 2022, OECD celebrated "Legal Certainty Day", which presented 2021 Mutual Agreement Procedures statistics for 127 jurisdictions around the world and awarded awards to different States for their management of international tax controversies.
Article 31.1 of the Spanish Constitution: "Everyone will contribute to the support of public expenses in accordance with their economic capacity through a fair tax system inspired by the principles of equality and progressivity that, in no case, will have a confiscatory scope."
Law 16/2022, of September 5, reforming the consolidated text of the Bankruptcy Law, has meant, among other relevant developments, an important modification of the national preventive restructuring frameworks, as a consequence of the transposition of the Directive (EU ) 2019/1023 of the European Parliament and of the Council of 20 June 2019 on frameworks for preventive restructuring, debt relief and disqualifications, and on measures to increase the efficiency of restructuring, insolvency and debt relief procedures, and amending Directive (EU) 2017/1132 of the European Parliament and of the Council on certain aspects of company law (Restructuring and Insolvency Directive).
Although the collection regulations establish different places for payment of debts collected by the state tax administration, these payments are made, in their entirety, through credit institutions authorized to act as collaborators.
In 2021, the National Seizure Team, the National Disposal Team and the National Auction Table of the Collection Department were created with jurisdiction throughout the national territory.
In its mission to inform and assist citizens in complying with their tax obligations, the Tax Agency has the Tax Management Department. The development of information and assistance tasks involves the exercise of many and varied functions. To achieve this, the Tax Management Department has a vast organization. Today we present to you the National Tax Management Office, the Informative Declarations Area and the Central Information and Digital Assistance Unit.
Within the organizational chart of the Financial and Tax Inspection Department of the Tax Agency, the Group Coordination Unit is integrated, directly reporting to the Director of the Department.
The Tax Agency is in charge of a basic function for the correct functioning of public services in the broadest sense of the word. The importance of the purposes assigned to it requires that the Tax Agency have a dynamic character in its organization and operation.
Public organizations have the power, almost the obligation, to self-organize to provide the public service entrusted to them, in the most efficient way possible.